[patch, Fortran] Fix PR 60522

[Thomas Koenig]

Hello world,

the attached patch fixes the regression (after some thought
of what might still be optimized, which isn't much :-)

Regression-tested.  OK for trunk?

	Thomas


2014-04-25  Thomas Koenig  <tkoenig@gcc.gnu.org>

        PR fortran/60522
        * frontend-passes.c (cfe_code):  Do not walk subtrees
        for WHERE.

2014-04-25  Thomas Koenig  <tkoenig@gcc.gnu.org>

        PR fortran/60522
        * gfortran.dg/where_4.f90:  New test case.
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